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为降低消费者购房成本,促进房地产市场的健康发展,2016年2月17日,财政部、国家税务总局、住房城乡建设部联合发布了《关于调整房地产交易环节契税营业税优惠政策的通知》(财税[2016]23号,以下简称“通知”),对房地产交易环节个人购买房屋契税、个人出售房屋营业税的优惠政策作出了调整,自2016年2月22日起执行。此次个人购买房屋契税政策的调整有两个亮点。第一个亮点是范围扩大至第二套住房。对个人购买第二套住房出台减免契税的优惠政策:个人购买90平
In order to reduce the purchase cost of consumers and promote the healthy development of the real estate market, the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development jointly issued the “Notice on Adjusting the Preferential Policies on Contract Sales Tax of Real Estate Transactions” (Finance and Taxation [2016] No. 23, hereinafter referred to as “Notice”), the Company adjusted the preferential policies on the purchase of housing deed tax and personal sales tax on individual transactions in the real estate transaction period, and implemented it on February 22, The personal purchase of housing deed tax adjustment has two bright spots. The first bright spot is the expansion of the second home. Preferential policies for individuals to buy a second set of housing relief tax deed: individual purchase 90 flat